Answer:
There are two cylinders on the left side of the tractor, these are the filters. First turn off the fuel by turning the fuel tap at the back of the fuel tank. Now on my tractor the two filters are the same, both have a metal bases and not glass but it is nearly the same thing. Over the filter, there is a securing seen on the top, turn this anti-clockwise to lossen. Remove the base, you should see a rubber ring on the bottom of the old filter and on top (if you can't see it, it's probaly stuck inside the filter head) and a smaller ring under filter head. Change the rings and place the new filter on, i.e base,ring , filter, ring and tighten the bolt to the base. Remember to switch on fuel .